Amendment of section 80DDB.

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Full Text of the Document

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....n 80DDB of the Income-tax Act relating to deduction in respect of medical treatment, etc. The existing provisions of the aforesaid section 80DDB provide for a deduction up to forty thousand rupees for medical treatment of a specified disease or ailment in case of an individual or his dependant. In case where the amount actually paid is in respect of any person who is a senior citizen, the deduc....